1. The following information is available for ABC Company for the month of June.
   1. On June 30, the balance in the company's Cash account has a balance of $17,202 and the company's bank statement shows a balance on of $19,279.
   2. Outstanding checks at June 30 total $2,984.
   3. A credit memo included with the bank statement indicates that the bank collected $770 on a noninterest-bearing note receivable for Savvy. The bank did not charge a fee for collection.
   4. A debit memo included with the bank statement shows a $67 NSF check from a customer, J. Maroon.
   5. A deposit placed in the bank's night depository on June 30 totaling $1,675 did not appear on the bank statement.
   6. Comparing the checks on the bank statement with the entries in the accounting records reveals that check #3445 for the payment of an account payable was correctly written for $2,450, but was recorded in the accounting records as $2,540.
   7. Included with the bank statement was a debit memorandum in the amount of $25 for bank service charges. It has not been recorded on the company's books.

Prepare the June bank reconciliation (10 Points)